I found this Google answer:    If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 if: • You are NOT a surviving spouse filing an original or amended joint return with the decedent; and • You are NOT a personal representative (defined later) filing, for the decedent, an original Form 1040, 1040-SR, 1040A, 1040EZ, ...

and this Google answer     

Who is a person not required to file form 1310?     If the surviving spouse claims the refund and is filing a joint return, Form 1310 is not required and you can e-file the return without Form 1310. Surviving spouses must file Form 1310 only when they request reissuance of a refund check in the surviving spouse's name.

So no Form 1310 required and the wife signs HER name only not the deceased husband's.

Hope this helped @MGC94        You've had an interesting tax season haven't you.